Sandra Ryan-Robinson, Cpa, Ca Email & Phone Number

Calgary, Alberta, Canada

Calagary

• Lead, coach and mentor a team responsible for the development and maintenance of accounting policy for Pembina Pipeline. • This includes application and implementation of new accounting policy, accounting due diligence for acquisition and greenfield projects and application of accounting policy to new contracts to ensure transactions are properly accounted for and maximize value for the organization.

Calgary, Canada Area

•Lead advisory engagements of varying sizes•Build and maintain advisory client portfolio•Coach and mentor staff•Advise clients on complex accounting matters for M&A and other transactions •Perform or advise clients on GAAP conversion and implementation of new accounting standards•Facilitate and present accounting training and workshop

Calgary, Canada Area

• Led Operating Cost and Capital accounting, analysis and reporting, including the restructuring of the OM&A team ensuring GAAP compliance and supporting cost management strategy.• Build and led Mexico pipeline accounting team that transitioned from an outsourced manual accounting operation to a team of 10 that converted to an ERP.• Managed general accounting, cost allocations and invoicing to affiliates to ensure appropriate cost allocation to lines of businesses.• Supported and provided oversight for the ERP conversion to SAP for both Canadian and Mexican businesses to ensure the conversion met all business objectives.• Provided strategic leadership to Canadian & Mexico Gas Pipeline Accounting to support the maximization of financial results. • Led, coached and mentored up to 5 high performing teams of 40 employees, including 5 managers and 35 analysts.

• Managed TransCanada’s IFRS conversion, including industry leadership to lobby for rate regulated accounting and presented conversion progress and result to both TransCanada’s Audit Committee and Board of Directors, ensuring the organization was conversion ready.• Managed technical accounting support for acquisition and greenfield projects including researched and determined the appropriate accounting treatment for financial derivatives, business combinations, etc to ensure transactions were accounted to comply with standards and maximize value for the organization.

Calgary, Canada Area

• Co-led the study of terminal negative salvage including developing a plan, identifying the issues and the required skills for the project team and implementing the plan to create company position on issues.• Presented to internal and external audience on terminal negative salvage to achieve consensus on issues.• Managed and supervised the administration of several Tariff Agreements that established terms and conditions for transportation services.• Supported the development of evidence for tolls application to obtain NEB approval on operational items.• Prepared pipelines section of the President’s report to inform senior management and board on various issues. • Participated in the development and amendment to transportation services to meet evolving customer needs.• Member of Canadian Gas Association Standing Committee on Corporate Affairs and various Canadian Energy Pipeline Association working groups to work common industry issues.

Calgary, Canada Area

• Managed banking relationships including negotiation, evaluation, and implementation of banking products and services for suitability to execute cash management strategy.• Supervised up to 5 employees, managed daily cash flows of up to $2 billion, and managed over 100 bank accounts for TransCanada and all its subsidiaries ensuring timely cash receipts and payments.• Managed the intercompany loan portfolio of over $500,000,000 to ensure compliance and governance.• Assisted in the establishment of the 2 Treasury departments for start-up international companies to ensure proper cash management.• Negotiated credit facilities and arrange issuance of letters of credit, ensuring liquidity and guarantees where needed.• Co-led the syndication of $1.5 billion credit facility and re-negotiated a 5 basis points reduction on a line of credit with an implied saving of $250,000 per year.• Acted as Treasury lead for merger and acquisition projects ensuring new operations were integrated into cash management operation.• Self-taught the rules and principles of Standby Letters of Credit, developed and implemented policies for the issuance of Letters of Credits (LC) and successfully negotiated the issuance of LCs for up to $200,000,000.• Led treasury system conversion ensuring all business goals were achieved.

Calgary, Canada Area

• Planned and executed audits of various sizes for all business units and subsidiaries with an emphasis in the marketing and trading area ensuring compliance with policies.• Prepared financial statements for compliance reporting.

Calgary, Canada Area

• Provided strategic leadership for financial and management accounting and reporting for TC PipeLines LP to ensure proper governance and overall regulatory and US GAAP compliance.• Presented financial information to TC PipeLines LP Audit Committee and Board of Directors to inform and obtain approval.• Oversaw the preparation of the 10K and 10Q including the Management Discussion and Analysis and coordination of the annual audit and review.• Lead the resolution of technical accounting and disclosure matters, including collaboration with SEC counsel.• Oversaw the preparation of monthly analysis of financial results.

Calgary, Canada Area

Bachelor’S Degree, Accounting Major

Diploma In Business Administration, Finance, General